Handbook of budgeting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2003
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Published simultaneously in Canada. - Includes bibliographical references and index |
| Beschreibung: | Getr. Zählung graph. Darst. |
| ISBN: | 0471268720 |
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Datensatz im Suchindex
| _version_ | 1804133428001505280 |
|---|---|
| adam_text | CONTENTS
PART ONE INTRODUCTION TO THE BUDGETING PROCESS
1 Integrating the Balanced Scorecard for Improved Planning and
Performance Management 1 • 1
Antosh G. Nirmul
1.1 Overview 1 • 1
1.2 Elements of a Balanced Scorecard 1 3
1.3 Use of Strategy Maps 1 • 7
1.4 Scorecard Cascading 1 • 8
1.5 Bringing It All Together 1 10
1.6 Integrating the Scorecard with Planning and Performance 1 11
1.7 Balanced Scorecard and Annual Planning 1 11
1.8 Continuous Strategic Management with the Scorecard 1 18
1.9 Summary 1 • 19
2 Budgeting and the Strategic Planning Process 2 • 1
Albert A. Fried
2.1 Definition of Strategic Planning 2 • 1
2.2 Planning Cycle 2 • 1
2.3 Strategic Planning Process: A Dynamic Cycle 2 • 4
2.4 Situation Analysis 2 • 5
2.5 Business Direction/Concept 2 16
2.6 Alternative Approaches 2 19
2.7 Operational Plan 2 • 20
2.8 Measurement 2 • 24
2.9 Feedback 2 • 25
2.10 Contingency Planning 2 26
2.11 Problems in Implementing Formal Strategic
Planning Systems 2 • 27
2.12 Summary 2 28
Sources and Suggested References 2 • 28
3 The Budget: An Integral Element of Internal Control 3 ¦ 1
Jay H. Loevy
3.1 Introduction 3 1
3.2 The Control Environment 3 • 2
3.3 Planning Systems 3 • 3
3.4 Reporting Systems 3 • 5
3.5 Summary 3 • 8
Sources and Suggested References 3 • 8
xvii
xviii CONTENTS
4 The Relationship between Strategic Planning and the
Budgeting Process 4 ¦ 1
Jeffrey L. Bass
4.1 Introduction 4 • 1
4.2 How to Plan 4 • 1
4.3 The Audience for Whom the Plan Is Designed 4 • 2
4.4 Strategic Business Planning and Its Role in Budgeting 4 • 2
4.5 Planning Differences between Small, Medium, and Large
Organizations 4 • 3
4.6 Components of Strategic Planning 4 5
4.7 Management and Organization 4 • 5
4.8 Market Analysis 4 • 7
4.9 Formulation of Marketing Strategies 4 • 8
4.10 Operations Analysis 4 9
4.11 Summary 4 11
Sources and Suggested References 4 11
5 The Essentials of Business Valuation 5 • 1
Frank C. Evans
5.1 Introduction 5 1
5.2 Understanding the Valuation Assignment 5 • 2
5.3 Research and Information Gathering 5 • 5
5.4 Adjusting and Analyzing the Financial Statements 5 6
5.5 Three Approaches to Valuing a Business 5 • 8
5.6 Income Approach 5 • 8
5.7 Market Approach 5 • 14
5.8 Asset Approach 5 17
5.9 Making Adjustments to Value 5 18
5.10 Reaching the Valuation Conclusion 5 • 22
Sources and Suggested References 5 • 24
PART TWO TOOLS AND TECHNIQUES
6 Implementing Forecasting Best Practices 6 ¦ 1
Terrence B. Hobdy
6.1 Introduction 6 1
6.2 Budgeting versus Forecasting 6 • 2
6.3 Implementing Forecasting Best Practices 6 • 2
6.4 Forecasting Best Practices: Process 6 • 3
6.5 Forecasting Best Practices: Organization 6 • 5
6.6 Forecasting Best Practices: Technology 6 • 7
6.7 Conclusion 6 • 9
Sources and Suggested References 6 • 9
7 Calculations and Modeling in Budgeting Software 7 • 1
Paul Barber
7.1 Introduction 7 • 1
7.2 Why Companies Use Budgeting Software 7 • 1
7.3 Calculations in Accounting Systems and Spreadsheets 7 • 3
7.4 Budgeting Software 7 • 4
CONTENTS xix
7.5 OLAP Databases 7 • 5
7.6 Modeling and Budgeting 7 • 6
7.7 Processes 7 • 8
7.8 More Complex Budgeting Calculations 7 • 9
7.9 Conclusion 7* 10
8 Cost Accounting Systems: Integration with Manufacturing
Budgeting 8 • 1
Paul D. Warner
8.1 Introduction 81
8.2 Decision Factors in the Selection Process 8 • 2
8.3 Cost Accounting System Options 8 • 2
8.4 Costs Associated with a Product 8 • 4
8.5 Variable Costing and Budgeting 8 • 4
8.6 Full Costing and Budgeting 8 19
8.7 Cost Accumulation Procedures 8 21
8.8 Valuation: Actual versus Standard 8 ¦ 26
8.9 Actual Costing 8 ¦ 26
8.10 Actual Costing, Budgeting, and Cost Control 8 29
8.11 Standard Costing 8 31
8.12 Variance Reporting 8 • 34
8.13 Variances and Budgeting 8 38
8.14 Manufacturing Overhead 8 39
8.15 Manufacturing Overhead, Budgeting, and Cost Control 8 49
Sources and Suggested References 8 • 50
9 Break Even and Contribution Analysis as a Tool in Budgeting 9 • 1
Jay H. Loevy
9.1 Introduction 9 1
9.2 Break Even Analysis 9 • 1
9.3 Price/Volume Chart 9 • 5
9.4 Contribution Analysis 9 • 6
9.5 Cost Volume Price and the Budgeting Process 9 • 9
Sources and Suggested References 9 10
10 Profitability and the Cost of Capital 10 • 1
Mike Kaufman
10.1 Introduction 10 1
10.2 A Market Gauge for Performance 10 • 3
10.3 Coping with the Cost of Equity 10 3
10.4 Building Company Wide Profit Goals 10 • 5
10.5 Building Divisional Profit Goals 10 7
10.6 Information Problems and Cost of Capital 10 12
10.7 Summary 10 13
Sources and Suggested References 10 13
11 Budgeting Shareholder Value 11 1
Serge L Wind
11.1 Introduction 111
11.2 Long Term Valuation 11 3
I
xxii CONTENTS
17.12 Step 5: Establishing Real Demonstrated Shop Capacity 17 • 21 )
17.13 Step 6: Publishing the Master Schedule 17 26 ;
17.14 A Total Quality Program—The Other Alternative 17 27
17.15 Inventory and Replenishment 17 33
17.16 More on the Manufacturing Budget 17 35
17.17 Determining Raw Material Requirements 17 36
17.18 Determining Other Indirect Material Costs 17 • 38
17.19 Determining Direct Labor Costs 17 39
17.20 Establishing the Manufacturing Overhead Functions
and Services 17 41
17.21 Quality Control Economics Review Questions 17 48
17.22 Plant Engineering Buildings and Equipment
Maintenance Review Questions 17 49
17.23 Floor and Work in Process Control Review Questions 17 50
17.24 Summary 17 • 51
Sources and Suggested References 17 53
18 Research and Development Budget 18 • 1
Maurice I. Zeldman
18.1 The Relationship of Research and Development and
Engineering to the Total Budgeting Process 18 1
18.2 Problems in Establishing Research and Development
and Engineering Objectives 18 5
18.3 Developing a Technological Budget 18 10
18.4 Preparing a Departmental Budget 18 25
18.5 Managing a Budget 18 28
18.6 Coordinating Project Budgets 18 33
Sources and Suggested References 18 34
19 Administrative Expense Budget 19 • 1
R. Malcolm Schwartz and Maria Theresa Mateo
19.1 Introduction 19 1
19.2 Role and Scope of the Administrative Expense Budget 19 • 1
19.3 Methods Used for Preparing the Administrative Expense
Budget 19 • 6
19.4 Factors That Impact the Administrative Expense Budget 19 8
19.5 Unique Issues Impacting the Administrative Expense
Budget 19 • 9
19.6 Tools and Techniques for Managing the
Administrative Expense Budget 19 10
19.7 Summary 19 • 12
Sources and Suggested References 19 12
20 Budgeting the Purchasing Department and the
Purchasing Process 20 • 1
Carl Benner, John N. Trush, and Thomas F. Norris
20.1 Description and Definition of the Process Approach 20 • 1
20.2 Role of Process Measures 20 • 5
20.3 Process Measures 20 • 6
20.4 Creating the Procurement Process Budget 20 10
Sources and Suggested References 20 • 11
CONTENTS xxiii
21 Capital Investment Review: Toward a New Process 21 • 1
Bryan Crawford
21.1 Introduction 21 1
21.2 Context of the Revised Capital Investment Review
Process 21 2
21.3 Benchmarking Capital Investment Review Best Practices 21 4
21.4 Revised Capital Investment Review Process: Overview 21 8
21.5 Implementation: What Bonneville Learned in the First
Three Years 21 22
21.6 Summary 21 24
22 Leasing 22 • 1
Robert Dale Apgood
22.1 Introduction 22 1
22.2 Overview of the Leasing Process 22 • 1
22.3 Possible Advantages of Leasing 22 • 5
22.4 Possible Disadvantages of Leasing 22 • 5
22.5 Types of Lease Sources 22 • 6
22.6 Lease Reporting 22 • 7
22.7 Lease versus Purchase Analysis 22 14
22.8 FASB Rule 13 Case Illustration 22 • 17
22.9 Negotiation of Leases 22 19
22.10 Selecting a Lessor 22 • 20
22.11 Lease Analysis Techniques 22 • 20
22.12 Lease Form 22 25
22.13 Summary 22 31
Sources and Suggested References 22 • 32
23 Balance Sheet Budget 23 • 1
James E. Kristy
23.1 Introduction 23 • 1
23.2 Purpose of the Balance Sheet Budget 23 • 1
23.3 Definition 23 • 1
23.4 Responsibility for the Budget 23 • 2
23.5 Types of Financial Budgets 23 6
23.6 Preparing Financial Budgets 23 • 7
23.7 Preparing the Balance Sheet Budget 23 • 10
23.8 Adequate Cash 23 • 38
23.9 Financial Ratios 23 • 38
23.10 Analyzing Changes in the Balance Sheet 23 45
Sources and Suggested References 23 • 50
24 Budgeting for International Operations 24 • 1
George Cassidy and Gert Schumann
24.1 Introduction 24 1
24.2 Top to Bottom Qualitative Review 24 • 2
24.3 Operating and Capital Budgets 24 • 3
24.4 Regional/Group Budget Reviews 24 • 3
24.5 Publication of Integrated Planning Document 24 • 4
24.6 Strategic Direction Paper 24 • 4
1
xxiv CONTENTS
24.7 Distribution of SDP/Receipt of Draft IPD 24 7
24.8 Budget Review Procedure 24 • 9
24.9 Integrated Planning Document 24 10
24.10 Monthly Reporting Procedures 24 • 13
24.11 Budgeting for Headquarters Operations 24 • 18
24.12 Alternative Organizations of International Business 24 18
Sources and Suggested References 24 19
25 Understanding Foreign Exchange Transactions 25 ¦ 1
Francoise Soares Kemp
25.1 Foreign Exchange Rates 25 1
25.2 Impact of Foreign Exchange on Operating
Exposure Management 25 • 7
Sources and Suggested References 25 • 9
26 Budgeting Property and Liability Insurance Requirements 26 • 1
Ronald K. Tucker and Vicki L. Tucker
26.1 Introduction 26 1
26.2 Role Risk Management Plays in the Budgeting Process 26 • 2
26.3 Types of Insurance Mechanisms 26 • 3
26.4 Role of Insurance/Risk Consultants 26 4
26.5 Use of Agents/Brokers 26 • 4
26.6 Self Insurance Alternatives 26 • 5
26.7 Identifying the Need for Insurance 26 • 7
26.8 Key Insurance Coverages 26 • 9
26.9 Identifying Your Own Risks 26 14
26.10 How Can One Budget for Casualty Premiums? 26 16
26.11 Summary 26 19
Sources and Suggested References 26 • 20
PART FOUR BUDGETING APPLICATIONS
27 Budgeting: Key to Corporate Performance Management 27 • 1
Michael Coveney
21. Future of Budgeting 27 1
27.2 Adding Value to the Organization 27 • 1
27.3 Corporate Performance Management 27 • 3
27.4 Developing a Budget Process Focused on
Implementation of Strategy 27 • 4
27.5 Role of Technology 27 10
27.6 Overcoming Organizational Resistance 27 • 11
27.7 Planning and Controlling Implementation of a
New System 27 12
27.8 Conclusion 27 • 17
Sources and Suggested References 27 17
28 Zero Based Budgeting 28 • 1
Peter A. Pyhrr
28.1 Introduction 28 1
28.2 Problems with Traditional Techniques 28 • 1
CONTENTS xxv
28.3 Zero Based Approach 28 • 3
28.4 Zero Based Budgeting Procedures 28 • 4
28.5 Decision Package 28 • 5
28.6 Ranking Process 28 • 10
28.7 Completing the Profit and Loss 28 • 11
28.8 Preparing Detailed Budgets 28 • 14
28.9 Summary 28 • 17
Sources and Suggested References 28 18
29 Bracket Budgeting 29 1
Michael W. Curran
29.1 Introduction 29 1
29.2 Application of Bracket Budgeting 29 • 1
29.3 Premises to Profits? 29 • 2
29.4 Developing a Tactical Budgeting Model 29 • 3
29.5 Bracket Budgeting in Annual Planning 29 • 21
29.6 Consolidating Income Statements 29 21
29.7 Summary of Benefits 29 • 22
29.8 Summary 29 • 23
Sources and Suggested References 29 • 23
30 Program Budgeting: Planning, Programming, Budgeting 30 1
William B. Iwaskow
30.1 Introduction 30 1
30.2 Description of Program Budgeting 30 • 1
30.3 History 30 • 6
30.4 Framework of Program Budgeting 30 11
30.5 Program Structuring 30 21
30.6 Types of Analysis 30 24
30.7 Installation Considerations 30 31
30.8 Summary 30 • 35
Sources and Suggested References 30 • 38
31 Activity Based Budgeting 311
James A. Brimson and John J. Antos
31.1 Introduction 31 1
31.2 Traditional Budgeting Does Not Support Excellence 31 1
31.3 Activity Based Budgeting Definitions 31 4
31.4 Activity Based Budgeting Process 31 6
31.5 Linking Strategy and Budgeting 31 7
31.6 Translate Strategy to Activities 31 11
31.7 Determine Work Load 3112
31.8 Activity Based Budgeting Calendar 31 13
31.9 Create Planning Guidelines 31 13
31.10 Identify Interdepartmental Projects 31 14
31.11 Improvement Process 31 17
31.12 Finalizing the Budget 31 17
31.13 Performance Reporting 31 18
31.14 Summary 31 20
Sources and Suggested References 31 • 20
xxvi CONTENTS
PART FIVE INDUSTRY BUDGETS
32 Budgeting in Nonprofit Organizations 32 • 1
Richard S. Wasch
32.1 Introduction 32 1
32.2 Nonprofit Sector 32 • 1
32.3 Nonprofit Budgeting Characteristics 32 • 4
32.4 Nonprofit Budget Process 32 13
32.5 Tools for Use in Nonprofit Budgeting 32 ¦ 29
Sources and Suggested References 32 ¦ 32
33 Budgeting in Higher Education 33 • 1
Frederick J. Turk
33.1 Introduction 33 • 1
33.2 Resource Management—Budgeting in Context 33 • 2
33.3 Annual Budgeting 33 • 8
33.4 Summary 33 • 16
34 Budgeting in the Health Care Industry 34 • 1
Christopher S. Spence
34.1 Overview 34 1
34.2 Cost Control 34 • 2
34.3 Cost Control in a Competitive Market 34 • 3
34.4 Basics of Health Care Budgeting 34 • 3
34.5 Hospital Budgeting 34 • 8
34.6 Physician Budgeting 34 31
Sources and Suggested References 34 • 37
35 Budgeting in the Biotech Industry 35 ¦ 1
R. Malcolm Schwartz, Glenn A. White, and Robert F. McElroy
35.1 Overview 35 • 1
35.2 Key Budgeting Issues 35 • 2
35.3 Challenges at Stages of the Company s Life Cycle 35 • 3
35.4 Budget Focus by Function and Area 35 • 9
35.5 Other Considerations and Tools 35 • 11
35.6 Summary 35 • 13
Sources and Suggested References 35 • 14
Index I • 1
|
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| spelling | Handbook of budgeting William Rea Lalli, ed. 5. ed. Hoboken, NJ Wiley 2003 Getr. Zählung graph. Darst. txt rdacontent n rdamedia nc rdacarrier Published simultaneously in Canada. - Includes bibliographical references and index Budgettering gtt Budget in business Management (DE-588)4037278-9 gnd rswk-swf Budgetierung (DE-588)4214154-0 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Management (DE-588)4037278-9 s Finanzierung (DE-588)4017182-6 s DE-604 Budgetierung (DE-588)4214154-0 s 1\p DE-604 Lalli, William Rea Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013216521&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Handbook of budgeting Budgettering gtt Budget in business Management (DE-588)4037278-9 gnd Budgetierung (DE-588)4214154-0 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4214154-0 (DE-588)4017182-6 (DE-588)4143413-4 |
| title | Handbook of budgeting |
| title_auth | Handbook of budgeting |
| title_exact_search | Handbook of budgeting |
| title_full | Handbook of budgeting William Rea Lalli, ed. |
| title_fullStr | Handbook of budgeting William Rea Lalli, ed. |
| title_full_unstemmed | Handbook of budgeting William Rea Lalli, ed. |
| title_short | Handbook of budgeting |
| title_sort | handbook of budgeting |
| topic | Budgettering gtt Budget in business Management (DE-588)4037278-9 gnd Budgetierung (DE-588)4214154-0 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Budgettering Budget in business Management Budgetierung Finanzierung Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013216521&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lalliwilliamrea handbookofbudgeting |